All Things Internal Audit

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Ahmed Sharif Hawky and Emmanuel Pascal discuss why greenwashing is no longer just a reputational risk, but also a governance and assurance challenge. Together they break down how greenwashing qualifies as legal misrepresentation, why most control environments are far weaker than leadership realizes, and what a practical audit approach looks like — from mapping sustainability claims across channels to using data analytics and intensity ratios to test what companies report and what they don't.

• HOST:
  • Dr. Ahmed Shawky, CIA, CPA CEO, SustainGRC
• GUEST:
  • Emmanuel Pascal, CIA, CRMA, CFE CEO, Condor Strike Member, Committee of Research and Education Advisors, Internal Audit Foundation

KEY POINTS:

• Introduction [00:00-00:00:50]
• Defining Greenwashing [00:00:50-00:02:14]
• Political Backlash vs. Regulatory Reality [00:02:16-00:03:21]
• Greenwashing as Misrepresentation [00:03:24-00:06:13]
• Global Greenwashing Regulations [00:06:13-00:07:16]
• Greenwashing as Value Fraud [00:07:22-00:11:07]
• Assessing Greenwashing Risk [00:11:14-00:13:49]
• Green Strategy and Red Flags [00:13:50-00:14:48]
• Using Data Analytics to Test Sustainability Claims [00:14:48-00:18:10]
• Building a Strong Control Framework [00:18:13-00:19:27]
• Internal Audit's Approach to Greenwashing Risk [00:19:27-00:20:58]
• Training Auditors on Sustainability [00:20:58-00:21:52]
• DWS Greenwashing Case [00:21:52-00:23:42]
• 2026 International Conference Promo [00:23:47-00:24:18]
• Closing [00:24:25-00:24:34]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• 2026 IIA International Conference
• Knowledge Centers: Environmental, Social, and Governance
• Global Internal Audit Standards
• Vision 2035
• Global Perspectives & Insights: Sustainability
• All Things Internal Audit: Unmasking Greenwashing
• On the Frontlines: Greenwashing and Closing the Authenticity Gap
• Five Questions: Preventing Greenwashing
• Fighting Greenwashing Fraud Using Data Analytics

Visit The IIA's website or YouTube channel for related topics and more.

Follow All Things Internal Audit:

Apple Podcasts

Spotify

Libsyn

Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Pam Strobel Powers and Mark Maraccini discuss The IIA's recently updated Global Practice Guide Auditing Procurement in the Public Sector. They walk through the three pillars that make public sector procurement unique, explain how to distinguish a vendor from a subrecipient, and share why fraud risk in procurement deserves its own lane in your audit approach.

*Members Save in May* Members can save 20% on CIA, CRMA, and IAP application and exam fees throughout May.

Becker, the official CIA exam review partner of The IIA, is also offering up to 20% off CIA exam prep and $50 off IAP prep. Use the code May20% and access the offer here.

• HOST:
  • Pamela Stroebel Powers, CIA, CGAP, CRMA, CPADirector of Professional Guidance, Public Sector, The IIA

• GUEST:
  • Mark Maraccini, CIA, CPA Partner, Crowe LLP Member, International Internal Audit Standards Board

KEY POINTS:

• Introduction [00:00:02 - 00:00:30]

• What Makes Public Sector Procurement Unique [00:01:07 - 00:04:16]

  • Transparency in Procurement [00:01:37 - 00:02:42]

  • Fairness and Equity in Procurement [00:02:42 - 00:03:31]

  • Legal and Regulatory Compliance [00:03:31 - 00:04:16]

• Vendor vs. Subrecipient: Key Differences [00:05:24 - 00:08:44]

• Applying the Procurement Lifecycle [00:09:34 - 00:10:54]

• Using Risk and Control Matrices [00:11:23 - 00:12:54]

  • Manual vs. Technology-Driven Risk Assessment [00:11:48 - 00:12:33]

• Fraud Risk in Procurement [00:13:24 - 00:15:31]

• Equity and Supplier Diversity Programs [00:17:49 - 00:20:11]

• Auditing Program Effectiveness vs. Compliance [00:20:47 - 00:21:28]

• Final Thoughts [00:21:28 - 00:21:50]

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• Global Practice Guide: Auditing Procurement in the Public Sector, 2nd Edition
• Online Exclusive: AI in Public Sector Procurement
• Audit Tool: Procurement Risks and Controls for the Public Sector Examples
• Third-Party Topical Requirement
• Global Internal Audit Standards
• Knowledge Centers: Public Sector
• Certifications May Sale

Visit The IIA's website or YouTube channel for related topics and more.

Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Adam Ross speaks with Vipul Patel about how organizations can better prepare for ransomware attacks. They talk through what goes wrong in the first hours of an attack, what smart preparation looks like, and where traditional audit approaches fall short when a business is in crisis mode.

• HOST:
  • Adam Ross, CIA, CISA Partner and Internal Audit Services Leader, Grant Thornton

• GUEST:
  • Vipul Patel, CISA Audit and Assurance Managing Director, IT Internal Audit Leader, Deloitte & Touche LLP

KEY POINTS:

• Introduction [00:00:02-00:00:27]
• Common Mistakes in Ransomware Response [00:00:27-00:02:14]
• Building Crisis Communication Plans [00:02:20-00:03:03]
• A Simple Incident Response Runbook [00:03:03-00:05:03]
• Internal Audit's Role Before an Incident [00:05:03-00:07:05]
• Stress Testing and "What If" Scenarios [00:07:05-00:08:01]
• Tabletop Exercises and Cross-Functional Readiness [00:08:02-00:10:03]
• Partnering With the CISO and Management [00:10:03-00:11:15]
• Lessons Learned After Ransomware Incidents [00:11:15-00:14:05]
• Governance Changes After an Attack [00:14:55-00:16:55]
• Cyber Risk as a Business Issue [00:16:55-00:17:16]
• Traits of Organizations That Respond Well [00:17:20-00:19:44]
• Final Advice for Internal Auditors [00:19:44-00:20:56]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• Global Internal Audit Standards
• Cybersecurity Topical Requirement
• Course: Detecting, Mitigating and Responding to Global Ransomware Attacks
• Articles: A Ransomware Playbook
• IIA Certificates: IT General Controls Certificate
• Knowledge Centers: Artificial Intelligence
• Vison 2035
• IIA Courses: Fundamentals of IT Auditing
• Become a Certified Internal Auditor (CIA)
• CIA Challenge Exam

Follow All Things Internal Audit:

• Apple Podcasts
• Spotify
• Libsyn
• Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit

In this episode, Benito Ybarra speaks with Margaret Pacheco about her experience earning the CIA through the Challenge Exam. They discuss who the exam is designed for, how it differs from the traditional three-part path, why it is not a shortcut, and how the CIA can strengthen credibility for internal audit professionals at every stage of their careers.

You can apply for the CIA Challenge Exam now if you meet the eligibility requirements, with multiple testing windows offered throughout the year.

If you're planning to qualify through the 10+ years of internal audit experience pilot, you must apply before September 30, 2026, and test during one of the remaining windows in 2026. What's covered on the exam? The CIA Challenge Exam syllabus outlines the topics and structure so you know what to expect. Not sure you're up for the Challenge? The IIA's Challenge Exam practice questions offer a simple way to preview the format and level of difficulty before you commit to the exam.

• HOST:
  • Benito Ybarra, CIA Executive Vice President, Global Standards, Guidance, and Certifications, The IIA

• GUEST:
  • Margaret Pacheco, CIA, CPA, PMP Managing Director, Protiviti

KEY POINTS:

• Introduction and Margaret's Background [00:00:27-00:01:20]
• Why Margaret Pursued the CIA Through the Challenge Exam [00:01:21-00:02:58]
• Is the Challenge Exam a Shortcut? [00:03:06-00:03:33]
• How the Challenge Exam Differs From the Three-Part CIA Exam [00:03:39-00:04:38]
• Who Is Eligible for the Challenge Exam? [00:04:49-00:06:09]
• Why the Challenge Exam Made Sense Later in Her Career [00:06:12-00:06:39]
• Study Strategy and Preparation Tips [00:06:40-00:07:53]
• How Margaret's CPA Background Helped [00:07:57-00:08:28]
• Advice for Candidates Considering the Exam [00:08:30-00:09:01]
• What the CIA Has Meant for Margaret's Career [00:09:03-00:09:54]
• How the CIA Builds Credibility With Employers and Clients [00:09:58-00:11:05]
• Why Accessibility Matters and Final Thoughts [00:11:05-00:11:57]
• Challenge Exam Reminder and Pilot Deadline [00:11:57-00:12:32]

Visit The IIA's website or YouTube channel for related topics and more.

RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• CIA Challenge Exam
• Global Internal Audit Standards
• Vison 2035
• Become a Certified Internal Auditor (CIA)
• IAP (Internal Audit Practitioner)
• Certification Candidate Handbook
• Certificate Programs

Follow All Things Internal Audit:

• Apple Podcasts
• Spotify
• Libsyn
• Deezer

All Things Internal Audit: Fraud Podcast "The Heartbreaking Fraud"

Listen to The IIA's Fraud Podcast, brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine's Fraud department.

In this episode, one ordinary Thursday cracks open a decade of misplaced trust. What starts as a simple payroll question quickly spirals into a trail of inflated salaries, personal charges, and checks written to someone who was practically family. The money is gone, but the real cost runs much deeper.

Access the full article here. Read the April issue here.

Interested in more fraud-related topics? Earn CPEs by registering for The IIA's Fraud Analytics for Internal Auditors Certificate, available online and in-person.

Chapters:

• Introduction to the Case (00:00:00)
• Part 1: A Thursday That Changed Everything (00:00:23)
• Part 2: Something Doesn't Add Up (00:02:46)
• Part 3: Peeling Back the Layers (00:03:56)
• Part 4: The Truth (00:05:13)
• Part 5: A Hard Lesson (00:06:07)

Follow All Things Internal Audit:

Apple PodcastsSpotify Youtube LibsynDeezer

The Institute of Internal Auditors Presents: All Things Internal Audit

What does it take to move an internal audit function from being risk traditionalists to risk strategists, and what's quietly holding most teams back? In this companion episode to Internal Auditor magazine's "Becoming a Risk Strategist" article, host Erin Banet sits down with Jess Rodgers to examine why the traditional audit model no longer fits the world we're operating in, and what leaders need to unlearn before they can change it. You'll hear three assumptions most audit teams are still running on, a real-world example of transformation done right, and one concrete action CAEs can take in the next six months to start shifting their function's standing with leadership.

• HOST:
  • Erin Banet, CPA Chief Audit and Risk Officer, Humana

• GUEST:
  • Jess Rodgers, CIA, CPA Global Internal Audit Leader, EY Vice Chair, Finance, IIA North American Board

KEY POINTS:

• Introduction [00:00:02 - 00:00:25]
• What Defines a Risk Traditionalist Function [00:00:51 - 00:02:31]
• Why the Traditional Model No Longer Works [00:02:37 - 00:04:22]
• Assumptions Internal Audit Must Unlearn [00:04:28 - 00:06:39]
• The Mindset Shift Required for Transformation [00:06:44 - 00:08:44]
• A Real-World Transformation Example [00:08:44 - 00:11:10]
• Where Traditional Approaches Fall Short [00:11:10 - 00:13:36]
• Measuring Success as a Risk Strategist [00:13:36 - 00:15:27]
• Decision Velocity in Practice [00:15:27 - 00:17:25]
• Common Barriers to Transformation [00:17:25 - 00:19:23]
• One Action Leaders Can Take Now [00:19:23 - 00:21:03]
• Advice for CAEs Navigating the Transition [00:21:22 - 00:23:06]
• Driving Change Within Audit Teams [00:23:06 - 00:24:36]
• Closing Thoughts [00:24:36 - 00:25:05]

Visit The IIA's website or YouTube channel for related topics and more.

RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• Becoming a Risk Strategist — Internal Auditor Magazine (April Issue)
• Global Internal Audit Standards
• Vison 2035
• GTAG: Continuous Auditing and Monitoring
• Learning Solutions: Agile Auditing
• Global Guidance: Developing a Risk-Based Internal Audit Plan, 2nd Edition
• Learning Solutions: Fundamentals of Risk-based Auditing
• Become a Certified Internal Auditor (CIA)
• Risk in Focus 2026
• EY Global Risk Transformation Study

Follow All Things Internal Audit:

• Apple Podcasts
• Spotify
• Libsyn
• Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit

Five women. Five careers. Decades of experience across some of the world's largest organizations. They didn't just find their way into this profession. They helped shape it. In this companion episode to Internal Auditor magazine's "Leading the Way" article, five internal audit leaders sit for a conversation that's long overdue: Erin Banet, Doris Myles, Chrysti Ziegler, Dominique Vincenti, and Beili Wong. Together, they cover the careers they built, the rooms they walked into alone, and what they'd tell every woman in this profession today. You'll hear why preparing thoroughly is not the same as having permission to speak. You'll learn what it looks like to walk into a high-stakes conversation as a professional first, not as a woman managing a narrative. You'll hear the bad advice one of them ignored, and what happened when she did. And you'll discover what sponsorship really means when it's the difference between being mentored and having someone actively advocate on your behalf.

• HOST:
  • Catie Brown Associate Manager & Producer, Content Development, The IIA

• GUESTS:
  • Erin Banet, CPA Chief Audit and Risk Officer, Humana
  • Chrysti Ziegler, CIA, CRMA, CFE Chief Auditor, Citgo Petroleum Corporation
  • Dominique Vincenti, CIA, CRMA Immediate Past CAE, Uber Board Member, Loft Orbital
  • Beili Wong, CIA, CISA, CPAComptroller General, Ontario Treasury Board SecretariatDirector, Global Guidance, IIA Global Board of Directors

  • Doris Myles, CIA, CPA Director of Internal Audit, St. Jude Children's Research Hospital

KEY POINTS:

• Introduction: Women's Voices in Internal Audit [00:00:02 – 00:01:33]
• Career Journeys Into Internal Audit [00:02:12 – 00:09:01]
• Finding Your Voice in High-Stakes Conversations [00:09:01 – 00:12:14]
• Confidence vs. Permission [00:12:21 – 00:15:23]
• Owning Expertise and Leading the Narrative [00:15:23 – 00:18:23]
• Early Career Challenges and Speaking Up [00:18:23 – 00:20:07]
• Progress of Women in Internal Audit Leadership [00:20:07 – 00:21:24]
• Redefining Leadership Through Empathy and Relationships [00:21:24 – 00:23:51]
• Women as Strategic Leaders, Not Just Technicians [00:23:51 – 00:24:57]
• The Value of Sponsorship vs. Mentorship [00:26:25 – 00:29:21]
• Creating Opportunities and Building Networks [00:29:21 – 00:31:51]
• Balancing Career and Personal Life [00:31:51 – 00:33:57]
• Final Reflections: Passion, Risk, and Owning Your Space [00:34:03 – 00:36:02]
• Closing Remarks [00:36:02 – 00:36:45]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• Leading the Way — Internal Auditor Magazine (April Issue)
• How Personal Branding Benefits Female Leaders
• Building a Better Auditor: Celebrating Women Who Paved the Way
• Internal Auditing Competency Framework
• Vison 2035
• Become a Certified Internal Auditor (CIA)

Follow All Things Internal Audit:

• Apple Podcasts
• Spotify
• Libsyn
• Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit

In this companion episode to the Global Best Practices' Elevating Internal Audit Communication With the Board, Rob Clark Jr. and Fábio Pimpão discuss how internal auditors can communicate more effectively with boards and executive leaders. They explore how to simplify complex risks, use storytelling to drive impact, and align messaging with what boards care about, from financial and reputational risk to strategic priorities. The conversation also covers practical tips for preparing for board presentations, leveraging AI, and building trusted relationships across the organization.

• HOST:
  • Rob Clark Jr., CIA, CCEP, CBM Chief Audit Executive, City of Hope

• GUEST:
  • Fábio Pimpão, CIA, CRMA, CCSA Director, Internal Audit, Whirlpool Corporation Director, Professional Certifications, IIA Global Board of Directors

KEY POINTS:

• Introduction [00:00:40 - 00:01:46]
• How Board Expectations Have Evolved [00:01:46 - 00:03:32]
• Simplifying Complex Risks for the Board [00:04:19 - 00:06:00]
• Why Communication Is a Critical Audit Skill [00:06:00 - 00:07:55]
• Using AI to Improve Clarity and Messaging [00:07:17 - 00:08:13]
• Storytelling as a Tool for Impact [00:13:15 - 00:16:05]
• Preparing for Board Presentations [00:16:05 - 00:18:59]
• Translating Technical Issues into Business Impact [00:21:26 - 00:25:30]
• Focusing on Financial and Reputational Risk [00:25:30 - 00:26:55]
• Building Trusted Relationships Across the Organization [00:27:00 - 00:31:35]
• Final Advice: Priorities, Storytelling, and Driving Impact [00:31:35 - 00:32:38]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• Global Best Practices: Elevating Internal Audit Communication With the Board
• Global Internal Audit Standards
• Course: Using the Standards to Communicate Clearly with the Board
• Vison 2035
• Global Audit Committee Center
• Become a Certified Internal Auditor (CIA)
• 2026 Analytics, Automation and AI Virtual Conference

Follow All Things Internal Audit:

• Apple Podcasts
• Spotify
• Libsyn
• Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Daniel McCarville speaks with Bill Bensing about shadow IT and why it continues to emerge inside organizations. They explore how shadow IT often signals innovation rather than just risk, and how internal auditors can help organizations balance experimentation, governance, and operational control. The conversation also introduces a practical framework for understanding how ideas move from exploration to validation and ultimately into formal operations.

• HOST:
  • Daniel McCarville Associate Vice President of Internal Audit Arch Capital

• GUEST:
  • Bill Bensing Chief Technologist and Co-Founder Attestify

KEY POINTS:

• Introduction [00:00:02-00:00:39]
• What Is Shadow IT? [00:00:39-00:01:56]
• Why Shadow IT Exists in Organizations [00:02:13-00:05:08]
• Shadow IT as a Source of Innovation [00:05:33-00:08:03]
• Why Small Internal Solutions Can Deliver Big Value [00:06:10-00:07:33]
• The Role of Shadow IT in Validating Ideas [00:09:14-00:10:56]
• Why Innovation Often Fails to Take Hold [00:12:41-00:14:00]
• How Leaders Can Enable Innovation Safely [00:14:00-00:16:54]
• Building Communities and Internal Flywheels of Innovation [00:17:00-00:18:55]
• Developing Internal Innovation Teams [00:19:08-00:21:24]
• Why Experimentation and Imperfection Are Necessary for Innovation [00:21:59-00:22:59]
• How Auditors Should Rethink Shadow IT Risk [00:23:02-00:24:17]
• The Exploration-Validation-Operation Model [00:24:17-00:28:07]
• Internal Audit's Role Across the Innovation Lifecycle [00:28:07-00:31:11]
• Addressing Shadow IT Risks Without Stifling Innovation [00:32:29-00:35:32]
• Why Building Tools Strengthens Career Growth [00:37:11-00:39:04]
• Learning Principles vs. Learning Tools [00:39:21-00:41:51]
• How Auditors Can Encourage Innovation While Maintaining Controls [00:41:59-00:46:30]
• Final Thoughts: Enabling Coordination Across the Three Lines [00:47:39-00:50:14]

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• Global Internal Audit Standards
• IIA Certificates: IT General Controls Certificate
• Knowledge Centers: Artificial Intelligence
• Vison 2035
• Become a Certified Internal Auditor (CIA)
• IIA Courses: Fundamentals of IT Auditing
• Combined Assurance
• 2026 Analytics, Automation and AI Virtual Conference
• The Big Idea: Shadow AI Isn't Just a Sign of Control Gaps

Follow All Things Internal Audit:

• Apple Podcasts
• Spotify
• Libsyn
• Deezer

The Institute of Internal Auditors Presents: All Things Internal Audit Tech

In this episode, Antonio Cacciapuoti and Alessandro Casarotti unpack the ethical challenges of artificial intelligence in internal audit and anti-financial crime. They discuss AI hallucinations as a risk to be governed, not eliminated, and examine why governance, accountability, and human judgment are central to ethical AI.

• HOST:
  • Antonio Cacciapuoti, CIA, CAMS Head of Internal Audit, Eurizon Capital Vice President, IIA Luxembourg

• GUEST:
  • Alessandro Casarotti Director, Forensic & Anti-Financial Crime, PwC Luxembourg

KEY POINTS:

• AI Hallucinations as a Governance Risk (00:00:28 – 00:02:46)
• How AI Developers Build Ethical Safeguards (00:02:50 – 00:06:10)
• Human Judgment and Ethical Decision-Making in AI (00:06:14 – 00:09:26)
• Automation, Accountability, and Ethical Responsibility (00:09:26 – 00:10:49)
• Global Approaches to AI Regulation (00:10:49 – 00:14:52)
• Why "Human in the Loop" Is Necessary but Not Sufficient (00:14:52 – 00:19:10)
• Strengthening Governance and Risk Controls for AI (00:19:10 – 00:21:01)
• Using AI in Anti-Financial Crime Investigations (00:21:01 – 00:24:12)
• How Fraudsters Attempt to Bypass AI Safeguards (00:24:12 – 00:27:44)
• The Future Relationship Between Internal Auditors and AI (00:27:44 – 00:31:17)

Visit The IIA's website or YouTube channel for related topics and more.

IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources:

• Global Internal Audit Standards
  • Domain II: Ethics and Professionalism
• Knowledge Centers: Artificial Intelligence
• Vison 2035
• Become a Certified Internal Auditor (CIA)
• 2026 Analytics, Automation and AI Virtual Conference

Follow All Things Internal Audit:

• Apple Podcasts
• Spotify
• Libsyn
• Deezer